Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency in estate tax of $384,634.05 consequent upon his holding, inter alia, that property transferred to a certain trust should be included in the gross estate of decedent, pursuant to section 811 (c), I. R. C.
The parties entered into an extensive stipulation by which numerous issues were disposed of. Such stipulation is incorporated
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